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distortions in the economy by including export subsidies and import taxes in the estimation of the return to capital. Our results …
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capital. In our estimation of the return to capital in Colombia we attempt to account for taxes, both direct and indirect …
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Tax reform is a permanent topic of the economic policy debate in Germany. The paper presents a radical reform proposal (as well as a survey of other proposals) and describes some steps towards the realization of the proposal. The tax system proposed mainly consists of a value added tax, a flat...
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